[Latin, French. In the bench.] Full bench. Refers to a session where the entire membership of the court will participate in the decision rather than the regular quorum. In other countries, it is common for a court to have more members than are usually necessary to hear an appeal. In the United States, the Circuit Courts of Appeal usually sit in panels of judges but for important cases may expand the bench to a larger number, when the judges are said to be sitting en banc. Similarly, only one of the judges of the U.S. TAX COURT will typically hear and decide on a tax controversy. However, when the issues involved are unusually novel or of wide impact, the case will be heard and decided by the full court sitting en banc.